The manuscript is a lettre en verse, starting with a poem comprised of 8 lines and referencing Les Plaideurs by Racine. The poem is likely written by an unnamed Greek author, mentioned at the end of the letter. Throughout the text, Voltaire discusses the literary prowess of Alexander the Great, specifically his excellent skill at writing poetry, mentioning the verses dedicated to Thalestris. Voltaire also praises the Prussian monarch’s library at his new Sans Souci palace in Potsdam.

Extracts within the collection include: Voltaire (Merope, Zaire, Alzire, Rome saved, Orestes, Sémiramis), Racine (Andromaque, Britannicus, Bérénice, Bajazet, Mithridates), Corneille (Le Cid, Horace, Polyeucte, Rodogune, Pulchérie), Gresset (Édouard III) , Chateaubrun (Philoctetes), etc., with some comments in the margins: “Noble despair, Tyranny, Cruel politics, Maternal tenderness”, etc.

Frederick begins by confirming that he has arrived in Silesia, and that the situation seems to be much the same as it had been the previous year. He notes that he is reading to distract himself, and states that he has particularly been reading the works of Lucian, Voltaire, and Racine. He concludes by recounting a story of a page who was sent home to his parents after having taken leave of his senses.

There are three volumes of commonplace books. The third volume is in French and features short biographies and occassional quotes from the works of the following authors: Mademoiselle de Scudery; Racine; Boileau-Despréaux; Phillipe Quinault; La Fonatine; Molière; and Voltaire.

The writer acknowledges previous correspondence with the recipient and expresses regret that his responses have been limited by his health and vision. He recalls sending mediocre verses in 1762 in return for the recipient’s superior poetry. He requests information about Mr. Robinet, who has compiled some of his letters, and inquires about the status of a subscription to a work by Racine, which he hopes to see before his death. The letter concludes with the writer’s respectful and humble regards.

The writer expresses deep appreciation for a recent tragedy and letter received from the recipient, commending the dramatic work for its artistic execution and emotional impact. The writer praises the piece, noting that the episode of Idolea surpasses Racine’s Aricie in its emotional depth and that the tragedy succeeds in stirring genuine feelings. Despite his advanced age and failing eyesight, he acknowledges the widespread admiration for the work in Italy and contrasts it with the more modest reception of French tragedies, which often face criticism rather than praise. Furthermore, according to T. D. N. Besterman, the foliation is 87.